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Muhammad Salman
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Jurnal Mahasiswa Akuntansi Samudra
Published by Universitas Samudra
ISSN : 27970434     EISSN : 27970086     DOI : 10.33059
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Social Sciences
Jurnal Mahasiswa Akuntansi Samudra (JMAS) e-ISSN 2797-0086 p-ISSN 2797-0434 is the publication of articles from research and literature review in the field of Economics, especially Accounting. JMAS is available in print and online versions published by the Accounting Study Program, Faculty of Economics, Samudra University. JMAS helps academics, researchers, and practitioners to publish their research results. JMAS is published periodically in January, May, and September. JMAS aims to widely disseminate both empirical studies and conceptual discourse in the field of Economics, especially Accounting. JMAS is a place for publishing literature articles that accept articles in both English and Indonesian, and reports that JMAS will post are not published in other journals. JMAS: Jurnal Akuntansi Mahasiswa Samudra is a journal that provides a forum for publishing original research articles, student research articles, and review articles from contributors. And this journal discusses Economics, especially Accounting, Sharia Accounting, Financial Accounting, and Public Sector Accounting.
Arjuna Subject : Umum - Umum
Articles 5 Documents
 1 
Search results for , issue "Vol 6 No 6 (2025)" : 5 Documents clear
PENGARUH PERUBAHAN ANGGARAN EFEKTIVITAS DAN EFISIENSI TERHADAP PENGGUNAAN DANA DESA DI DESA KECAMATAN LANGSA BARO KOTA LANGSA Masriandi; Afrah Junita; Nasrul Kahfi Lubis
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 6 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i6.12071

Abstract

This study aims to determine the effect of budget changes, effectiveness, and efficiency on the use of village funds in the village of Langsa Baro sub-district, Langsa city. This study is a type of quantitative research using primary data obtained through questionnaires and measured using a Likert scale. The population in this study used all villages in Langsa Baro sub-district as many as 12 villages. The sampling technique used stratified random sampling, the sample criteria in this study were the village head, village secretary, village treasurer, and head of government in Langsa Baro sub-district as many as 48 people. The analysis technique in this study used multiple linear regression analysis with the help of the IBM SPSS application. The results of this study indicate that the budget change variable has a positive and significant effect on the use of village funds, the effectiveness variable has a positive and significant effect on the use of village funds, and the efficiency variable has a positive and significant effect on the use of village funds. However, this study has limitations, including the limited coverage area only in Langsa Baro sub-district, so the results cannot necessarily be generalized to other areas with different conditions. Furthermore, this study focused only on the main variables. Therefore, further research is expected to expand the scope and include other relevant variables to obtain more comprehensive results.
PENGARUH FINANCIAL DISTRESS, THIN CAPITALIZATION, DAN UKURAN PERUSAHAAN TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BURSA EFEK INDONESIA Atika Ulfani; Azhar, Iqlima; Nurismanidar
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 6 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i6.12892

Abstract

This study aims to determine the extent of the influence of financial distress, thin capitalization, and company size on tax avoidance in automotive and component manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the period 2019-2023. The researcher employed a quantitative research method. The sampling technique used was purposive sampling based on predetermined criteria. The analytical techniques utilized in this study included multiple linear regression analysis, t-tests, F-tests, and determination coefficient tests using SPSS version 20. The analysis results show that Financial Distress does not affect Tax Avoidance), Thin Capitalization affects Tax Avoidance, and Company Size does not affect Tax Avoidance. Simultaneously, the variables of Financial Distress, Thin Capitalization, and Company Size affect Tax Avoidance, with a coefficient of determination of 19.8%. This indicates that the independent variables can explain 19.8% of the variation in Tax Avoidance, while the remaining 80.2% is influenced by factors outside the scope of this study. The substantial Adjusted R2 value represents a limitation of this study; therefore, it is advisable for future research to incorporate additional variables such as transfer price, institutional ownership, and profitability.
DETERMINAN EFEKTIVITAS SISKEUDES DI KECAMATAN LANGSA LAMA Sahlena; Muhammad Salman; Agustina Nurul Fajriah
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 6 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i6.12942

Abstract

This study aims to determine the influence of village government apparatus competency, information technology, and training on the effectiveness of the village financial system (Siskeudes) in villages in Langsa Lama District, Langsa City. This study used quantitative methods with primary data collected through questionnaires. The study population included all 15 villages in the district, using a saturated sampling technique, resulting in 60 respondents consisting of village heads, village secretaries, financial officers, and Siskeudes operators. Data analysis was conducted using SPSS through descriptive statistical analysis, data quality testing, classical assumption testing, multiple linear regression, and hypothesis testing. The results indicate that, both partially and simultaneously, apparatus competency, information technology, and training significantly influence the effectiveness of Siskeudes. This study's limitations lie in the limited number of variables studied, while many other factors can influence the effectiveness of the village financial system. The author recommends that further research expand the focus of the study and deepen the related literature to strengthen understanding of the research object.
DETERMINAN KEPUTUSAN NASABAH MEMILIH PEMBIAYAAN KPR (Studi pada Bank BTN Syariah Langsa) Nurkamilia; Muhammad Salman; Afrah Junita
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 6 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i6.12963

Abstract

This study aims to determine the determinants of customer decisions in choosing mortgage financing (a study at Bank BTN Syariah Langsa). The objects of this study were customers who took mortgage products at Bank BTN Syariah Langsa Branch from 2020-2023. The data collection method was through the results of questionnaires that had been distributed to respondents. The data analysis method used in this study was multiple linear regression analysis using SPSS (Statistical Package for the Social Science) software. The results of this study indicate that the price variable has a positive and significant effect on customer decisions, the location variable has a positive and significant effect on customer decisions, the promotion variable has a negative and significant effect on customer decisions, the Islamic financial literacy variable has a positive and significant effect on customer decisions, simultaneously price, location, promotion and Islamic financial literacy have a significant effect on customer decisions. Limitations of this study The analysis used is limited to the relationship between variables in the specified model, so it has not explored other more complex factors. The analysis only uses quantitative methods with questionnaires, so it has not delved deeper into the motivations and personal reasons of customers. The study was conducted solely on BTN Syariah Langsa's Sharia mortgage customers, so the results may not necessarily represent all BTN Syariah customers in Indonesia. It is recommended that future researchers explore other independent variables that are thought to significantly influence the dependent variable, thereby strengthening the research findings and generating new, beneficial findings for various parties. The study should not only focus on BTN Syariah Langsa but also on other branches or comparisons with other Islamic banks to achieve more comprehensive research results.
PENGARUH TUJUAN ANGGARAN DAN MOTIVASI KERJA TERHADAP REALISASI ANGGARAN DAN DAMPAK TERHADAP KINERJA OPERASIONAL (Studi pada Organisasi Perangkat Daerah di Kota Langsa) Agustina Nurul Fajriah; Afrah Junita; Tri Herlinda
Jurnal Mahasiswa Akuntansi Samudra Vol 6 No 6 (2025)
Publisher : Program Studi Akuntansi, Fakultas Ekonomi. Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jmas.v6i6.13136

Abstract

This research is motivated by the importance of the role of budget goals and work motivation in increasing budget realization and operational performance in Langsa City Regional Apparatus Organizations (OPD). The realization of optimal budgets is an indicator of the effectiveness of regional financial management, but is often hampered by lack of targeted planning and low employee motivation. The research population was Langsa City OPD with a sample size of 65 respondents selected using purposive sampling techniques. Data was collected through a questionnaire which was measured using an ordinal scale, analyzed using path analysis using SPSS. The research results show that budget objectives and work motivation have a significant positive effect on budget realization and operational performance. Operational performance has a significant effect on budget realization and mediates the relationship between budget objectives and work motivation on budget realization. This research has limitations in that this research was only conducted at 13 OPDs in Langsa City with 65 respondents, so the results cannot be generalized to all local governments. The research uses quantitative based on respondents' perceptions, the results depend on the honesty and objectivity of respondents' answers to the questionnaire, the research variables only cover four main constructs, namely budget objectives, work motivation, budget realization, and operational performance, while there are still other factors that may have an influence such as leadership style, organizational culture, and internal monitoring systems which are not included in this research model.

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